Successful voluntary disclosure without penalties

In December 2015, OSH successfully represented a client in a GST voluntary disclosure. The matter concerned classification of taxable and exempt supplies. The interesting complication involved the “re-supply” of electricity to parties who in turn incorporated it in the making of exempt supplies.

Although this was a voluntary disclosure case which usually attracts penalty, the Comptroller agreed with our legal submissions and the case was resolved without penalty.

For more information, please contact Shi Yong at +65 6804 7566 or